LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE
STUART REED, ESQUIRE
WWW.LEGALANDCOMPLIANCE.COM
DIRECT E-MAIL:
LANTHONY@LEGALANDCOMPLIANCE.COM
February 15, 2007
VIA ELECTRONIC FILING
ON EDGAR SYSTEM
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Linda van Doorn, Senior Assistant Chief Accountant
RE:
Infe-Human Resources, Inc.
Form 10-KSB for fiscal year ended November 30, 2005
Filed February 28, 2006
Form 10-QSB for fiscal quarter ended May 31, 2006
Filed July 24, 2006
Forms 8-K
Filed March 13, 2006 and June 2, 2006
File No. 0-50374
Dear Ms. van Doorn:
Please be advised that this firm serves as counsel to Infe Human Resources, Inc. (the "Company"). We are in receipt of your correspondence dated February 6, 2007 regarding the above referenced filings. Infe Human Resources, Inc. hereby requests an extension of time in which to respond to the correspondence, through and including March 16, 2007.
We appreciate your consideration. If you have any questions in the meantime, do not hesitate to contact the undersigned.
Legal & Compliance, LLC
By:__/s/ Laura Anthony______
Laura Anthony, Esq.
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832
OFFICES IN WEST PALM BEACH AND MIAMI BEACH